Unlocking Housing Supply

Pillar 3

Housebuilding viability remains one of the most significant structural challenges facing the Irish construction sector. While Government has introduced a range of measures to address this, housing output has not yet reached the levels required to meet national demand.

Housing completions of 36,300 units in 2025 represent meaningful progress, but the surge in commencements in 2024 has introduced uncertainty into the forecast, and further evidence of a sustained increase in output is needed.

The recommendations in this section are targeted, evidence-based, and designed to support both near-term output and longer-term confidence in the housing delivery pipeline.

Priority Recommendations

Restore Viability Through Targeted Cost Measures

  • Pause further carbon tax increases on construction.

  • Offset short-term cost pressures with targeted supports.


Reintroduce and Extend Key Activation Supports

  • Development contribution waivers.

  • Water connection refunds.

  • Pause indexation of levies.


Application of the reduced VAT to all apartment types

  • Application of the reduced VAT to all apartment types.

  • Remove restrictive definitions (e.g. common entrance rules).


Strengthen the Help-to-Buy Scheme

  • Make the scheme permanent.

  • Index thresholds to inflation.

  • Increase thresholds in higher-cost regions.

Reform the Residential Zoned Land Tax

  • Exempt active and constrained development sites.

  • Target inactive and speculative land holdings.

  • Align land taxation policy with long-term, plan-led development frameworks.

See also

Skills and Workforce Development

Strategic Infrastructure Delivery

Green and Digital Transition

Competitiveness and Productivity

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